OrbitaxPeru Publishes Legislative Decrees on Implementation of GAAR, New Interest Restriction Rules, Definition of PE, and Other Changes
|Approved Changes|Peru
Peru has published Legislative Decree No. 1422 and Legislative Decree No. 1424, which include measures for the implementation of the General Anti-Avoidance Rule (GAAR), new thin capitalization and interest restriction rules, the definition of a permanent establishment, and other changes.
GAAR
Decree No. 1422 includes measures for the implementation of Peru's GAAR, which was first introduc…
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